Results 11 to 20 of about 27,082 (210)
Jurnal Akuntansi, 2021 Tax aggressiveness is a tax avoidance that is carried out excessively by a business entity which leads to tax evasion. This will have an impact on reducing state revenue from taxes. There are many factors that trigger aggressive tax avoidance.
Anita Nur Fadillah, Ita Salsalina Lingga
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Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness [PDF]
The Journal of the American Taxation Association, 2014 ABSTRACT: This paper investigates the effect of CFO gender on corporate tax aggressiveness. Focusing on firms that experience a male-to-female CFO transition, the paper compares those firms' degree of tax aggressiveness during the pre- and post-transition periods.
Francis, Bill B. +3 more
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Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 2020 Tax aggressiveness is one of a critical issue in the world of taxation. Many companies do tax planning to minimize their tax abilities. This study aims to examine how capital intensity, inventory intensity, firm size, firm risk, and political connections,
Sugeng Sugeng +2 more
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Aggressive Tax Policy versus Aggressive Tax Planning [PDF]
SSRN Electronic Journal, 2020 While the world taxpayers focus on aggressive tax planning, the world jurisdictions try to deal with that especially under the leadership OECD. Until now, it is hard to say that jurisdictions are successful to solve this problem. And some other countries have started to take unilateral measures to combat aggressive tax planning, which the author ...
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Riset Akuntansi dan Keuangan Indonesia, 2023 This study aims to analyze the effect of company characteristics and corporate governance on tax aggressiveness before and during the Covid-19 pandemic.
Risma Talia Saputri, Rr. Sri Handayani
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PERAN OECD DALAM MEMINIMALKAN UPAYA TAX AGRESIVENESS PADA PERUSAHAAN MULTINATIONALITY [PDF]
Jurnal Akuntansi Multiparadigma, 2017 : OECD's Role in Minimizing Tax Aggressiveness Efforts at Multinationality Companies. This paper aims to prove the relation between multinationality transaction of tax heaven countries and the tax investigation toward the tax aggressiveness.
Hanindia Hajjar Damayanti, Dewi Prastiwi
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Environmental Uncertainty, Managerial Ability and Tax Aggressiveness
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2020 This research aims to examine the effect of environmental uncertainty on tax aggressiveness. Moreover, this research also examines the effect of managerial ability, as a moderating variable, in the relationship between environmental uncertainty and tax ...
Jessica Dhea Syarendra +1 more
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Business: Theory and Practice, 2019 Firms are arguably motivated to exhibit tax aggressiveness because tax constitutes a significant portion of firms’ total costs. This study aims to test the effects of IFRS adoption and law enforcement on book-tax aggressiveness in six developing ASEAN ...
Theresia Woro Damayanti
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Family Ownership, Corporate Governance, and Tax Aggressiveness
Sriwijaya International Journal of Dynamic Economics and Business, 2021 Companies generally prefer to pay small amounts of tax and use aggressive taxation strategies. This study aims to examine the effect of family ownership on tax aggressiveness moderated by corporate governance.
Ida Subaida, Triska Dewi Pramitasari
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Political Connection, Corporate Governance and Tax Aggressiveness [PDF]
مجله دانش حسابداری, 2020 Objective: The purpose of this study was to examine the impact of political connection and some key corporate governance proxies, such as independence of the board of directors, institutional shareholders ownership on tax aggressiveness, and the impact ...
Mohammad Kashanipour (Ph.D) +2 more
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